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Welch Stewart H.: J.K. Lasser's New
Rules for Estate, Retirement, and Tax P

J.K. Lasser's New Rules for Estate, Retirement, and Tax Planning

Acknowledgments xi Introduction xiii 1. One Big Beautiful Bill Act of 2025 1 Estate Tax Changes 1 Income Tax Provisions 3 Changes to the Standard Deduction 4 Mortgage Interest Deduction 4 Private Mortgage Insurance (PMI) Premium Deduction Is Restored 4 State and Local Taxes (SALT) 5 Child and Dependent Care Tax Credit Increased 7 Child Tax Credit Enhancements 8 No Tax on Overtime 11 No Tax on Social Security 12 New Deduction for Car Loan Interest 13 New Charitable Contribution Deduction for Non-Itemizers 14 New Charitable Contribution Limitation for Itemizers 15 Changes to the Alternative Minimum Tax (AMT) 16 Clean Energy Tax Credit Phaseout 17 Wagering Losses Rule Modified 17 Educator Expense Deduction Expanded 17 Personal Casualty Losses (Slightly) Expanded 17 Education Provisions 18 Trump Savings Accounts 18 Section 529 Plans 18 Postsecondary and Career Training 19 Rollover to Roth IRA 19 Significant Changes for Student Loans 19 Business Taxes and Expenses 20 Investments 22 2. Estate Planning 25 What Is Estate Planning? 25 The Benefits of Estate Planning 26 The Nightmares of Poor Planning 28 The Myths of Estate Planning 29 Guidelines for Successful Estate Planning 30 3. The Estate Tax System 33 Determining Your Estate Net Worth 33 Your Estate Tax Picture 40 Your Future Estate 43 Overview of Estate-Planning Strategies 44 4. Investment Strategies for Maximizing Estate Growth 47 Growth Strategy with a Safety Net 48 Prioritizing Your Investment Dollars 53 Retirement Planning: Choosing the Best Investment Environments 53 Roth Conversions 56 Some Final Thoughts on Investing 61 5. Retirement Planning: Living Your Dream 63 Your Retirement Requirements 64 Other Considerations 67 Account for Other Sources of Retirement Income 68 Three Quick Retirement Calculations 70 Best Retirement Strategies 71 Reverse Mortgages 77 Social Security and Your Retirement 80 Claiming Strategies to Consider 82 Customizing Your Health Care Plan for Retirement 84 6. You Don't Have a Will? Big Trouble! 89 Property Transfers at Death 90 Transfers via Probate 91 Direct Transfers by Title 94 Other Methods of Property Ownership 99 Choosing the Best Methods of Ownership 100 Setting Estate-Planning Goals 101 7. Where There's a Will, There's Your Way! 103 What Is a Will? 103 Types of Wills 103 Advantages and Disadvantages of Wills 105 Intelligent Decisions Concerning Your Will's Basic Provisions 107 Executing Your Will 119 Where to Store Your Will 120 Other Important Documents 120 Working with Your Attorney 124 When to Review Your Estate Plan 130 8. Using Trusts in Your Estate Plan 133 The Credit Shelter Trust Will 134 Disclaimers 138 Marital Trusts 140 Spendthrift Trust 144 Standby Trust 144 Other Trusts 145 9. Understanding the Living Trust 147 Advantages of Living Trusts 147 Disadvantages of Living Trusts 149 How a Living Trust Operates 150 Transferring Property into Your Living Trust 153 Types of Property Likely to Be Transferred 156 Living Trust Myths 158 Transacting Business with Your Trust 160 10. Using Insurance in Your Estate Plan 161 Life Insurance 161 Using Life Insurance to Replace Income 164 How Much Life Insurance Do You Need? 165 What Type of Life Insurance Is Best for You? 168 Insurance on a Homemaker 169 Insurance on Adult Children 169 How to Get the Best Deal on Term Life Insurance 169 Using Life Insurance to Leverage Your Estate 171 The Irrevocable Life Insurance Trust (ILIT) 172 About Your Cash Values 175 Summary 178 Tax Treatment of Long-Term Care Insurance 180 Case Study: How a Couple in Their 50s Used a Hybrid LTC Policy to Protect Retirement Savings 181 Key Takeaways: Long-Term Care Planning in 2026 and Beyond 181 Good Sources for LTC Insurance (as of the publication date for this book) 183 11. Smart Strategies for Gifting Assets to Family Members 185 The Annual Gift Tax Exclusion 185 Unintended Gifts 187 Filing a Gift Tax Return 188 The Lifetime Applicable Exclusion Amount 189 Outright Gifts 189 When the Donee Is a Minor 191 Other Tax-Free Gifts 201 Family Gifts Utilizing Trusts 202 Grantor Retained Annuity Trust 202 Grantor Retained Unitrust 204 Qualified Personal Residence Trust 204 Taking Advantage of Generation-Skipping Transfers 208 Sales to Family Members 211 Loans to Family Members 214 Sales to Intentionally Defective Grantor Trusts 214 The Legacy Trust 215 12. Strategic Planning with Charities 225 Outright Gifts to Charities 226 Testamentary Gifts to Charities 229 Gifts Using Charitable Trusts 229 Using Your Charitable Trust for Retirement Planning 232 The Private Foundation 236 13. Family Limited Partnerships 239 General Structure of the Family Limited Partnership 240 Family Limited Partnership Rules 245 14. Succession Planning for the Family Business or Farm 253 Special Estate Tax Benefits for Farmers and Closely Held Business Owners (Ultra-Wealthy) 255 Valuing Your Business or Farm 257 Succession or Sale? 257 Succession Planning: Keeping the Family Business in the Family 258 Maximizing Your Business's Value through a Sale 259 Structuring Your Buy-Sell Agreement 261 Types of Buy-Sell Agreements 261 Funding the Buy-Sell Agreement 262 One Final Strategy-The Employee Stock Ownership Plan 264 15. Asset Protection Strategies 267 The Concept of Fraudulent Transfers 267 Asset Protection for Married Couples 269 A Word about Jointly Held Property 271 Retirement Plans 272 Life Insurance 273 Using Trusts to Protect Assets 274 Using Limited Liability Entities to Protect Assets 276 Use of Multiple Limited Liability Entities 278Foreign Asset Protection Trusts (FAPT) 279 Domestic Asset Protection Trusts (DAPT) 282 16. Personal Business Planning Issues 285 Choosing the Right Entity for Your Business 285 Closing Thoughts 297 Importance of a Business Plan 299 17. The Final Chapter...Or Is It? 301 Financial planning in your 20s 302 Financial planning in your 30s 303 Financial planning in your 40s 304 Financial planning in your 50s 304 Financial planning in your 60s 305 Financial planning in your 70s and Beyond 306 Epilogue-Dealing with Parents and Their Money 309 Appendix A-Professional Advisers 311 Appendix B-Estate Planning Terms 315 Appendix C-IRS Life Expectancy Table 321 About the Author 325 Index 327

This book presents a critical, in-depth analysis of the changes taking place in the governance of charities and charity law in Australia, New Zealand, and England. Delving into the transformative journey of charity law, the book reveals its dramatic shift from traditional private law regulation, governed by the courts and trust law, to an advanced, regulatory framework. This pivot is not just a legal transition; it reflects the core tension within charity itself - the balancing act between private initiative and public good. Featuring contributions from both renowned and up-and-coming international charity law scholars, this book stands out for its comprehensive coverage. Each chapter delves into the nuanced, complex issues arising from the modernisation of charity law, providing a rich, insightful exploration of the concept of 'charity' as it straddles the realms of legal theory and state-regulated practice.

Private Purpose, Public Benefit, and the Regulatory Strategy

Charity Law and Governance

The old playbook is dead. We have entered an era defined by non-linear dynamics, where AI startups outpace trillion-dollar giants and a single digital token reshapes financial reality overnight. In All Swans Are Black, economic historian Dror Poleg argues that unpredictable, high-impact events are no longer the exception, but the rule. Poleg explains how the shift from tangible factories to intangible assets like software and stories has fractured the relationship between effort and reward. To navigate this chaos, he provides a practical toolkit for a world where nobody knows anything: <ul><li>Leave slack: Maintain flexibility to survive downturns while staying ready for sudden upside.</li><li>Make asymmetrical bets: Lean toward actions where the cost of failure is low but the potential reward is uncapped.</li><li>Find patterns: Stop overanalysing why things happen and start identifying the recurring patterns that actually drive results.</li><li>Stay hungry: Assume that whatever helped you get ahead today will not be enough to keep you there tomorrow.</li></ul> Blending rigorous research with his experience as a combat veteran, executive and tech founder, Poleg shows you how to stop trying to predict the future, and instead learn to start flourishing within its uncertainty.

The New Rules of Wealth, Work and Power

All Swans Are Black

This book looks at how the law allows donors to establish perpetual charitable trusts, bearing the donor's name, and how it rewards and encourages the pursuit of post-mortem identity. It considers the policy questions raised by post-mortem identity. The law in this area is often complex and uncertain, and that legal unpredictably might deter donors from giving. Attention to post-mortem identity suggests that the law should be made as reliable and predictable as possible. This book theorises the motivation for post-mortem identity and works through its legal implications. It considers the even deeper questions in play and the particular problems which surround post-mortem identity. For example, a donor motivated by the prospect of legal immortality might be led towards bad charity. The donor might try to create a vain or prejudiced organisation. The book looks at the context of these issues, the policy challenges faced by the law, and the way in which the rules need to control and limit the donor's wishes.

Charity Law and Post-mortem Identity

Written by a successful entrepreneur who has guided hundreds of clients to six- and seven-figure breakthroughs,&nbsp;this book offers&nbsp;a grounded, spiritually aligned path to prosperity—so your&nbsp;income, your values, and your purpose finally&nbsp;match. Heal Your Money Karma is for yogis, seekers, and spiritually curious entrepreneurs who consult their astrological chart, know their dosha, or pull oracle cards for guidance—yet still feel stuck when it comes to money. Vedic astrologer and business coach Paula Crossfield reveals how inherited beliefs, ancestral patterns, and karmic imprints quietly shape your income, your career choices, and your sense of worth.&nbsp; Drawing on Indian philosophy and the psychology of money, Paula shows you how to bring your financial life into alignment with your values—without sacrificing prosperity. Weave ancient remedies like honoring Lakshmi, the Hindu goddess of wealth and prosperity, and work with planetary influences, with concrete tools like budgeting, tracking, and mindset work.&nbsp; You’ll learn how to:&nbsp; <ul><li>Spot the karmic patterns and ancestral stories that keep repeating in your finances&nbsp;</li></ul><ul><li>Use simple Vedic remedies (mantra, puja, charity, and timing) to shift stuck money karma&nbsp; </li><li>Work consciously with planetary influences on wealth and opportunity&nbsp;&nbsp; </li><li>Clarify your soul-level desires so you stop undercharging, overgiving, or playing small&nbsp; </li><li>Build practical systems—budgets, tracking, and structures—that feel supportive&nbsp; </li><li>Rewrite limiting money beliefs so your income reflects your gifts, not your fears&nbsp; </li></ul> Get ready to transform your relationship with money into one that is clear, empowered, and spiritually grounded—so your prosperity finally reflects the truth of who you are.​

Making Peace with Money and Honoring Your Soul's Purpose

Heal Your Money Karma

Your friendly guide to understanding, using, and investing in crypto With an estimated 562 million people worldwide owning cryptocurrency, crypto isn't just a buzzword anymore - it's a real financial force. Cryptocurrency All-in-One For Dummies is your go-to resource for wrapping your head around digital currencies, blockchain technology, and crypto investing. Whether you're brand new to crypto or looking to sharpen your knowledge, you'll find everything you need right here. Written by a team of experienced crypto professionals, this guide walks you through how blockchains work, how Bitcoin and Ethereum differ, and how to making your first transactions with confidence. You'll get plain-English explanations of mining, decentralized finance, security best practices, and smart strategies for managing your crypto portfolio over time. Inside this guide: <ul> <li>Learn what cryptocurrency is, how blockchain technology works, and why it matters for your financial future</li> <li>Explore decentralized finance and find out how it's reshaping traditional banking and transactions</li> <li>Dive into the world of tokenization, from stablecoins to security tokens to tokenized real estate</li> <li>Get practical tips on keeping your crypto secure and choosing trustworthy platforms and exchanges</li> <li>Build a diversified crypto portfolio using risk management techniques that fit your goals</li> </ul> Whether you're a curious beginner ready to buy your first Bitcoin or someone looking to expand your crypto know-how, this Dummies guide has you covered. With seven books packed into one, you'll find everything you need to get started.

Cryptocurrency All-in-One For Dummies

Interpretation and Application of Generally Accepted Accounting Principles

Wiley GAAP 2027

Build a diversified portfolio with this updated all-in-one investing guide Growing your money doesn't have to feel overwhelming. Whether you're eyeing stocks, bonds, mutual funds, or cryptocurrency, Investing All-in-One For Dummies gives you the know-how to make confident decisions across every major investment type. Written by a team of Wall Street Journal bestselling authors and market specialists, this single guide covers beginner to intermediate techniques so you can invest on your own terms. Get up to speed on AI-powered research tools, digital brokerages, ESG investing, and cryptocurrency regulation alongside time-tested fundamentals like diversification and risk management. You'll learn how to evaluate opportunities, use online platforms, apply triple compounding , and align your investments with your personal financial goals. It's seven books of investing wisdom packed into one friendly resource. Inside this guide: <ul> <li>Learn the basics of stocks, bonds, ETFs, and mutual fund investing to start building your portfolio</li> <li>Discover how cryptocurrency and buffer ETFs investing can fit into a modern, well-diversified portfolio strategy</li> <li>Explore online investing platforms and the power of triple compounding</li> <li>Build confidence by applying fundamental analysis techniques to evaluate stocks, bonds, and other securities you're considering</li> <li>Find practical strategies for managing risk and keeping your investments aligned with your long-term financial goals</li> </ul> Whether you're just getting started or looking to broaden your portfolio across new investment types, this Dummies guide has you covered. Great for self-directed investors who want accessible guidance without expensive advisor fees. Time to get your money working for you!

Investing All-in-One For Dummies

Most of us have some investments in the form of pensions and other savings, but many are wary of investing directly in stocks and shares and fewer still understand the potential of the latest financial developments such as online trading platforms and AI. In Get Rich Slow international investor and prizewinning financial journalist Stephen Vines argues that if you inform yourself about the market and invest wisely, it's perfectly feasible for someone on an ordinary income to end up comfortably off. Aimed at ordinary investors who want to build wealth safely and steadily, this one-stop guide explains the jargon of investing from equities to derivatives and what to avoid in the form of excessive fees and the dangers of crypto. Showing you how to create a balanced portfolio of shares, bonds and other investments that can provide long-term wealth and weather the storms of financial turbulence, it creates a lifelong investment strategy that you can take into retirement and that can change as life changes.

The No-BS Guide to Building Long-Term Wealth

Get Rich Slow

Take the stress out of tax season with this friendly guide Filing your own taxes can feel like navigating a maze of forms, deductions, and questions-TurboTax For Dummies is your compass! This guide walks you through the most popular DIY tax preparation platform step by step, showing you exactly what each screen means and which options apply to your financial situation. You'll learn to organize your documents, understand tax forms, and file with confidence. Get the hang of TurboTax's various preparation options and discover which one fits your needs and budget. Find out what records to keep, how long to keep them, and which deductions you might be missing. Plus, pick up tax planning techniques that can help you minimize what you owe next year. This guide keeps things simple and straightforward. Inside: <ul> <li>Organize your tax statements and receipts so preparation is quick and painless from the start</li> <li>Discover what each tax document means and why TurboTax asks for specific information</li> <li>Learn about current tax legislation and how recent changes impact your return </li> <li>Find the right TurboTax option for your situation and avoid paying for features you don't need</li> </ul> Whether you're filing your first return or looking for a smarter way to handle tax season, TurboTax For Dummies has you covered. Perfect for DIY tax preparers who want to save money and avoid common mistakes-get ready to file your taxes like a pro!

TurboTax For Dummies

New York Times bestselling author of Rich Bitch and renowned money expert Nicole Lapin makes investing accessible and fun so women can make bank and become Miss Independent.You've worked hard for your money and now it's time for your money to work for you. You will never earn or budget your way into real wealth. Growing your money significantly doesn't require starting with a lot of money. It requires a little bit of knowledge about taking smart risks and as much time as possible to take advantage of the glorious power of compound interest, which Einstein refers to as the eighth wonder of the world.From automating your savings to easy, no-stress investing strategies, Nicole will teach you how to take your financial knowledge and portfolio to the next level and start you on your journey to your ultimate destination: true financial independence.In Miss Independent, you will learn: <ul><li>The freedom that wealth affords you, whether it's the ability to leave a crappy job or significant other, go on the vacation of your dreams or otherwise live life on your own terms. </li><li>The best method for establishing your "number"--the amount of wealth you want to accumulate before you retire--and getting it.</li><li>The meaning of the most common investing terms, like stocks and bonds, (and some more exotic ones like REITs or cryptocurrency) and how to make them work to your advantage.</li><li>The ins and outs of big financial decisions and concepts, like taking out a mortgage, owning investment properties, and buying life insurance.</li></ul>Miss Independent takes the fear out of money management and investing once and for all. Using her own vulnerable stories and her signature conversational style, let Nicole show you all the different ways and paths that you can take to become financially free at last.

A Simple 12-Step Plan to Start Investing and Grow Your Own Wealth

Miss Independent

Reimagining Assurance and Building Trust in the Age of AI

Auditing with Courage

Identify strategic bottlenecks that concentrate wealth and learn to invest in them&nbsp; Choke Points: Investing in the Origins of Wealth, by Barron's Hall of Fame advisor Dryden Pence, reveals how great fortunes arise from controlling strategic bottlenecks where economic activity must flow. Drawing on three decades managing institutional capital and a decorated military intelligence career, Col. Pence translates elite investment philosophy into a narrative-driven framework that teaches ordinary investors to recognize pricing power before it becomes obvious.&nbsp; Built around the registered PENCE Choke Point framework, the book uses case studies spanning Rockefeller's railroad rebates, Apple's App Store, NVIDIA's AI infrastructure grip, and a four-company jet engine oligopoly to reveal how structural advantages create durable wealth. Readers learn to&nbsp;identify&nbsp;persistent margins, limited alternatives, controlled access, and unwavering demand, the characteristics that separate companies worth owning from the rest.&nbsp; Readers will also find:&nbsp; <ul> <li>A tested method for recognizing where money concentrates, drawn from institutional investment strategies rarely made accessible to individual investors&nbsp;</li> </ul> <ul> <li>Real-world stories showing how founders from Standard Oil to pharmaceutical dynasties identified and controlled strategic commercial bottlenecks&nbsp;</li> </ul> <ul> <li>A framework for distinguishing companies with durable pricing power from those lacking structural advantages in their markets&nbsp;</li> </ul> <ul> <li>Pattern recognition techniques adapted from military intelligence analysis, applied to reading the economic landscape for constraint and opportunity&nbsp;</li> </ul> <ul> <li>Guidance&nbsp;on&nbsp;participating&nbsp;in choke point economics through equity ownership without needing to build or manage businesses yourself&nbsp;</li> </ul> Choke Points&nbsp;is written for retail investors, high earners not yet rich, registered investment advisors, and financial advisors seeking a structural framework for wealth-building. It serves anyone who has followed conventional advice and wants a tested lens for&nbsp;identifying&nbsp;where real pricing power&nbsp;resides.&nbsp;

Choke Point Investing

J.K. Lasser's New Rules for Estate, Retirement, and Tax Planning

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